A leading expert on offshore tax operations by US multinational corporations, Professor Harvey testified before the US Senate Permanent Subcommittee on the offshore tax practices of Apple, Inc. in May 2013.

In discussing the April 1 Caterpillar Inc. hearing, Harvey told The Wall Street Journal that the Subcommittee’s recent investigations into the offshore tax operations of US multinational businesses have made some corporate directors more apt to ask tough questions about whether their companies risk running afoul of tax laws and damaging their reputations.

He remarked to Reuters that, while the Subcommittee’s panel has not yet detailed its findings, a 2012 settlement involving the Caterpillar Inc. restructurings may offer clues about the hearing's focus. As a former Internal Revenue Service official who reviewed court records from the lawsuit, he added, “One would hope the IRS took a very close look at these transactions."